GST rate amendment for motor vehicle rental services to body corporates, with retrospective effect and revised tax treatment. State tax notification amends the Assam GST rate entry for renting of motor vehicles designed to carry passengers, where fuel cost is included in the consideration and the service is provided to a body corporate. The substituted entry covers supplies by a person other than a body corporate who does not issue an invoice charging State tax at 6 per cent, to a body corporate located in the taxable territory. The amendment replaces the existing serial 15 entry and takes effect from 1 January 2020.